Potential LTCG issues when selling property below Fair market Value

Hi,

 I have a plot of land purchased long back for which the current registration value (Fair Market Value) is 20 Lakhs. But as I haven no buyers for it at even the FMV so I am making a distress sale for Rs. 10 Lakhs.

I understand that since the registration will happen at 20 Lakhs and stamp duty will also be paid at that price, I will have to pay LTCG also at the rate of 20 Lakhs and I am ok with it. But since I will be receiving only 10 Lakhs to my account, will the IT dept deem that the remaining 10 Lakhs was received as cash and hence penalize me for it ? How can I avoid this situation ?

Regards,

Sanjay